Travel to Secondary Cities in 2018: Enjoy and Get Tax Deductions


             End the year with joy by traveling to secondary cities. Thai citizens can travel and also receive tax deductions. This measure aims to distribute income to local communities and provide more travel options for Thais. The travel period is set for the year 2018 (from January 1, 2018, to December 31, 2018), allowing for a maximum tax deduction of up to 15,000 Baht. The details are as follows:


 Expenses for Travel Eligible for Personal Income Tax Deductions 


1. Hotel Accommodation that is legally registered
>> Click to check the list of hotel businesses eligible for tax deductions for domestic travel expenses


2. Homestay Accommodation certified by the Ministry of Tourism and Sports and registered according to the Hotel Act with the Ministry of Interior in secondary tourist provinces and other designated areas
>> Click to check the list of certified Thai homestays from the Department of Tourism's website

3. Tour Services or tour packages under the following conditions:

  • Tour packages to 55 secondary cities
  • Tour packages to 167 designated districts
  • Tour packages to secondary cities combined with other provinces that are not secondary cities, but must start the stay in a secondary city
  • Tour packages to designated areas combined with other provinces that are not secondary cities but must stay in the 167 districts

>> Click to check the list of tour operators and guides eligible for tax deductions for domestic travel expenses


           It can be seen that this measure for traveling to secondary cities in 2018 does not include travel expenses such as airfare, bus fares, fuel costs, etc. Additionally, the proof of expenses for the three categories above can be used with both “full tax invoices” and “receipts” that clearly show the name of the taxpayer, the amount paid, and the date of payment. However, if accommodation is booked through intermediaries, the documents received will not be issued directly by the hotel business, thus cannot be used for deductions this time.

 55 Secondary Cities and Additional Areas from 167 Districts 


          Travel to Secondary Cities 55 provinces across Thailand are distributed in every region according to Ministerial Regulation No. 335 (B.E. 2561) issued under the Revenue Code regarding tax exemptions and an additional 167 districts in tourist areas for training and travel accommodation. The details are as follows:


Travel to Secondary Cities North: 16 Provinces eligible for tax deductions include Chiang Rai, Phitsanulok, Tak, Phetchabun, Nakhon Sawan, Sukhothai, Lamphun, Uttaradit, Lampang, Mae Hong Son, Phichit, Phrae, Nan, Kamphaeng Phet, Uthai Thani, and Phayao.


Additional Areas from Secondary Tourist Provinces: Chiang Mai Province in the districts of Galyani Vadhana, Chai Prakan, Doi Tao, Doi Saket, Doi Lhot, Phrao, Mae Jam, Mae Tang, Mae Wang, Mae Ai, Wiang Haeng, Samoeng, San Sai, San Pa Tong, Saraphi, Omkoi, and Hot.


Travel to Secondary Cities Northeast: 18 Provinces eligible for tax deductions include Udon Thani, Ubon Ratchathani, Nong Khai, Loei, Mukdahan, Buriram, Chaiyaphum, Si Sa Ket, Surin, Sakon Nakhon, Nakhon Phanom, Roi Et, Maha Sarakham, Bueng Kan, Kalasin, Yasothon, Nong Bua Lam Phu, and Amnat Charoen.


Additional Areas from Secondary Tourist Provinces:

  • Khon Kaen Province in the districts of Kantharawichai, Khao Suan Kwang, Khok Pho Chai, Chonnabot, Chum Phae, Sam Sung, Nam Phong, Non Sila, Ban Phai, Ban Fang, Ban Had, Puey Noi, Phra Yuen, Phon, Phu Phan, Phu Wiang, Mancha Khiri, Wiang Kao, Wang Noi, Wang Yai, Si Chomphu, Nong Nakham, Nong Ruea, Nong Song Hong, and Ubon Rattana.
  • Nakhon Ratchasima Province in the districts of Kaeng Sanam Nang, Kham Talay So, Kham Sakae Saeng, Khong, Chakkarat, Chaloem Phra Kiat, Chum Phuang, Chok Chai, Dan Khun Thot, Thepharak, Non Daeng, Non Thai, Non Sung, Bua Lai, Bua Yai, Ban Lueam, Prathai, Pak Thong Chai, Phimai, Mueang Yang, Amnat Charoen, Wang Nam Khiao, Si Khio, Si Da, Sung Noen, and Huai Thalaeng.

Travel to Secondary Cities Central and Western Regions: 8 Provinces eligible for tax deductions include Lopburi, Suphan Buri, Nakhon Nayok, Ratchaburi, Samut Songkhram, Chai Nat, Ang Thong, and Sing Buri.


Additional Areas from Secondary Tourist Provinces:

  • Phra Nakhon Si Ayutthaya Province in the districts of Tha Ruea, Nakhon Luang, Bang Sai, Bang Ban, Bang Pa-in, Ban Phaek, Pak Hai, Phachi, Maha Rat, Lat Bua Luang, Wang Noi, Sena, and Uthai.
  • Saraburi Province in the districts of Kaeng Khoi, Chaloem Phra Kiat, Don Phut, Ban Mo, Wang Muang, Wihan Daeng, Nong Khae, Nong Saeng, and Nong Don.
  • Kanchanaburi Province in the districts of Dan Makham Tia, Tha Muang, Tha Maka, Bo Phloi, Phanom Thuan, Lao Khwan, Nong Prue, and Huai Krachao.
  • Prachuap Khiri Khan Province in the districts of Mueang Prachuap Khiri Khan, Kui Buri, Thap Sakae, Bang Sapan, and Bang Sapan Noi.
  • Phetchaburi Province in the districts of Ban Laad and Nong Ya Plong.

Travel to Secondary Cities Eastern Region: 4 Provinces eligible for tax deductions include Sa Kaeo, Trat, Chanthaburi, and Prachinburi.


Additional Areas from Secondary Tourist Provinces:

  • Chachoengsao Province in the districts of Khlong Kheun, Tha Takiap, Bang Nam Priao, Plang Yao, Ratchasima, and Sanam Chai Khet.
  • Chonburi Province in the districts of Koh Chan, Bo Thong, Ban Bueng, Phanat Nikhom, Panthong, and Nong Yai.
  • Rayong Province in the districts of Khao Chamao, Nikhom Phatthana, Ban Khai, Ban Chang, Pluak Daeng, and Wang Chan.

Travel to Secondary Cities Southern Region: 9 Provinces eligible for tax deductions include Nakhon Si Thammarat, Phatthalung, Trang, Satun, Chumphon, Ranong, Narathiwat, Yala, and Pattani.


Additional Areas from Secondary Tourist Provinces:

  • Krabi Province in the districts of Khao Phanom, Plai Phraya, and Lam Thap.
  • Phang Nga Province in the districts of Mueang Phang Nga, Kapong, Kuraburi, Takuapa, Tai Mueang, Koh Yao, and Takua Thung.
  • Songkhla Province in the districts of Mueang Songkhla, Khae San Sin, Khlong Hoi Khong, Khuan Niang, Chana, Thepa, Na Thawi, Na Mom, Bang Klam, Ranod, Ratphum, Sathing Phra, Sabayoi, and Singhanakhon.
  • Surat Thani Province in the districts of Mueang Surat Thani, Kanjanadit, Khiri Rat Nikhom, Kien Sa, Chai Buri, Chaiya, Don Sak, Tha Chana, Tha Chana, Ban Na Doem, Ban Na San, Phra Sang, Phun Phin, and Wiang Sa. ---TerraBKK

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